JCIT, BANGALORE vs. M/S DELL INTERNATIONAL SERVICES INDIA PVT. LTD., BANGALORE

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ITA 91/BANG/2016Status: DisposedITAT Bangalore30 July 2020AY 2011-122 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable due to the low tax effect, as per the CBDT circular. The circular is applicable to pending cases as well.

What were the facts?

The Revenue filed an appeal against the final assessment order. The tax effect in the appeal was found to be below Rs. 50 lakhs, which is below the threshold for filing appeals as per CBDT Circular No. 17/2019.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal when the tax effect is below the threshold specified by the CBDT circular. Applicability of CBDT Circular No. 17/2019 to pending appeals.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 144C(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES “ B ” BENCH: BANGALORE

Before: SHRI B.R. BASKARAN & SHRI PAVAN KUMAR GADALESmt. Tanmayee Rajkumar, Advocate. Shri Muzaffar Hussain, CIT (D.R)

For Appellant: Smt. Tanmayee Rajkumar, Advocate
For Respondent: Shri Muzaffar Hussain, CIT (D.R)
Hearing: 29.07.2020

O R D E R

PER SHRI PAVAN KUMAR GADALE, JM :

1.

The Revenue has filed an appeal against the final assessment order under Section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961(the Act) in pursuance to the directions of Dispute Resolution Panel under Section 144C(5) of the Act Dt.16.10.2015.

2.

At the time of hearing, it was brought to the knowledge of the Bench that the tax effect in the appeal is below Rs.50 lakhs, therefore covered by CBDT Circular

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